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    <title>2008 (11) TMI 572 - CESTAT, AHMEDABAD</title>
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    <description>The appeal concerned whether further consideration could proceed only after deposit of the disputed duty. The lower appellate authority had dismissed the appeal for non-compliance with a stay direction, and the record showed a prima facie undervaluation issue, including extra amounts collected towards art work, designing and processing charges in assessable value. The appellants were directed to deposit the duty within eight weeks and report compliance to the Commissioner (Appeals), who was to hear the appeal on merits after verifying compliance.</description>
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      <description>The appeal concerned whether further consideration could proceed only after deposit of the disputed duty. The lower appellate authority had dismissed the appeal for non-compliance with a stay direction, and the record showed a prima facie undervaluation issue, including extra amounts collected towards art work, designing and processing charges in assessable value. The appellants were directed to deposit the duty within eight weeks and report compliance to the Commissioner (Appeals), who was to hear the appeal on merits after verifying compliance.</description>
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